HB 0101CS


1The Finance & Tax Committee recommends the following:
3     Council/Committee Substitute
4     Remove the entire bill and insert:
A bill to be entitled
6An act relating to tax on sales, use, and other
7transactions; specifying a period during which the sale of
8books, clothing, and school supplies are exempt from such
9tax; providing definitions; providing exceptions;
10authorizing the Department of Revenue to adopt rules;
11providing an appropriation; providing an effective date.
13Be It Enacted by the Legislature of the State of Florida:
15     Section 1.  (1)  No tax levied under the provisions of
16chapter 212, Florida Statutes, shall be collected on the sale
18     (a)1.  Books, clothing, wallets, or bags, including
19handbags, backpacks, fanny packs, and diaper bags, but excluding
20briefcases, suitcases, and other garment bags, having a sales
21price of $50 or less per item during the last 9 days of July
23     2.  As used in this paragraph, the term:
24     a.  "Book" means a set of printed sheets bound together and
25published in a volume. For purposes of this paragraph, the term
26"book" does not include newspapers, magazines, or other
28     b.  "Clothing" means any article of wearing apparel,
29including all footwear, except skis, swim fins, roller blades,
30and skates, intended to be worn on or about the human body. For
31purposes of this paragraph, the term "clothing" does not include
32watches, watchbands, jewelry, umbrellas, or handkerchiefs.
33     (b)1.  School supplies having a sales price of $10 or less
34per item during the last 9 days of July 2005.
35     2.  As used in this paragraph, the term "school supplies"
36means pens, pencils, erasers, crayons, notebooks, notebook
37filler paper, legal pads, composition books, poster paper,
38scissors, cellophane tape, glue or paste, rulers, computer
39disks, protractors, compasses, and calculators.
40     (2)  This section does not apply to sales within a theme
41park or entertainment complex as defined in s. 509.013(9),
42Florida Statutes, within a public lodging establishment as
43defined in s. 509.013(4), Florida Statutes, or within an airport
44as defined in s. 330.27(2), Florida Statutes.
45     (3)  Notwithstanding chapter 120, Florida Statutes, the
46Department of Revenue may adopt rules to carry out this section.
47     Section 2.  The sum of $206,000 is appropriated from the
48General Revenue Fund to the Department of Revenue for purposes
49of administering section 1.
50     Section 3.  This act shall take effect July 1, 2005.

CODING: Words stricken are deletions; words underlined are additions.

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